The Social Security (Miscellaneous Amendments) Regulations 2017

“Exception from liability to pay Class 1A contributions for tax year 2017-18 in respect of sporting testimonial payments40B.

(1)

Paragraph (2) applies to Class 1A contributions payable for the tax year 2017-18 where—

(a)

the whole or part of the general earnings in respect of which the Class 1A contribution is payable consists of a sporting testimonial payment, and

(b)

the person making the sporting testimonial payment is the controller of the independent sporting testimonial committee.

(2)

Class 1A contributions shall not be payable by the secondary contributor5 in respect of the sporting testimonial payment for the tax year 2017-18.

(3)

In this regulation—

(a)

“controller” means the person who controls the disbursement of any money raised by the independent sporting testimonial committee for or for the benefit of an individual who is or has been employed as a professional sports person,

(b)

“independent sporting testimonial committee” means a committee which acts independently of the secondary contributor in organising a sporting testimonial and making the sporting testimonial payment, and

(c)

“sporting testimonial” and “sporting testimonial payment” have the meaning given in section 226E of ITEPA 2003 (sporting testimonial payments)6.”.

“Payments and reimbursements of the cost of pensions advice13.

(1)

A payment or reimbursement of costs incurred, by or in respect of an employee or former or prospective employee, in obtaining relevant pensions advice, if Condition A or B is met.

(2)

This paragraph does not apply in relation to a person in a tax year so far as the total amount of any payments and reimbursements under sub-paragraph (1) in the person’s case in that year exceeds £500.

(3)

If in a tax year there is in relation to an individual more than one person who is an employer or former employer, sub-paragraphs (1) and (2) apply in relation to the individual as employee or former or prospective employee of any one of those persons separately from their application in relation to the individual as employee or former or prospective employee of any other of those persons.

(4)

“Relevant pensions advice”, in relation to a person, means information or advice in connection with—

(a)

the person’s pension arrangements; or

(b)

the use of the person’s pension funds.

(5)

Condition A is that the payment or reimbursement is provided under a scheme that is open—

(a)

to the employer’s employees generally; or

(b)

generally to the employer’s employees at a particular location.

(6)

Condition B is that the payment or reimbursement is provided under a scheme that is open generally to the employer’s employees, or generally to those of the employer’s employees at a particular location, who—

(a)

have reached the minimum qualifying age; or

(b)

meet the ill-health condition.

(7)

The “minimum qualifying age”, in relation to an employee, means the employee’s relevant pension age less 5 years.

(8)

“Relevant pension age”, in relation to an employee, means—

(a)

where paragraph 22 or 23 of Schedule 36 to the Finance Act 20048 applies in relation to the employee and a registered pension scheme of which the employee is a member, the employee’s protected pension age (see paragraphs 22(8) and 23(8) of Schedule 36 to the Finance Act 2004); or

(b)

in any other case, the employee’s normal minimum pension age, as defined by section 279(1) of the Finance Act 2004.

(9)

The “ill-health condition” is met by an employee if the employer is satisfied, on the basis of evidence provided by a registered medical practitioner, that the employee is (and will continue to be) incapable of carrying on his or her occupation because of physical or mental impairment.”.